개성공업지구에서 발생한 손실금을 법인세법 상 손금으로 인정할 수 있는지 여부[국패]
Seoul High Court 2016Nu31212 (Law No. 19, 2016)
Whether losses incurred in the Gesung Industrial District may be recognized as losses under the Corporate Tax Act;
Losses incurred by a domestic corporation in the course of operating a business approved as one of the inter-Korean economic cooperation projects in the Gsung Industrial District shall be included in deductible expenses as the Corporate Tax Act applies.
Article 13 (Tax Base) of the Corporate Tax Act, Article 14 (Income for Each Business Year) of the Corporate Tax Act
2016du47628 Revocation of revocation of revocation of rectification
Korea00 Corporation
00. Head of tax office
The second instance decision
National Flag
October 27, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of